Now the plant has implemented an activity-based costing system. The following table presents the amounts from the old cost pools that are traced to each of the new activity cost pools: Setups for R572 are 50% more complex than those for R361; that is, each R572 setup takes 1.5 times as long as one R361 setup. Required (a) Determine the product costs per unit using the old system. Show all intermediate steps for allocations, including departmental cost driver rates and a breakdown of product costs into each of their components. (b) Determine the product costs per unit using the new system. (c) Explain the intuitive reason that the product costs differ under the two accounting systems. (d) What should Crimson Components do to improve the profitability of its Redwood City plant? Include marketing and product-related changes among your recommendations. (e) Describe how experienced production and sales managers are likely to react to the new product costs